Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
The status of payments to be made by the taxpayer's current spouse to his former spouse upon the taxpayer's death.
Position:
Payments are neither income to recipient nor deductible by the payer.
Reasons:
The amounts in question will be gifts from one individual to another
963883
XXXXXXXXXX Jacques E. Grisé
(613)957-2059
February 13, 1997
Dear XXXXXXXXXX:
Re: Payments to Former Spouse
This is in reply to your letter of November 15, 1996 concerning payments to be made after your death by your present spouse to your former spouse.
You describe the situation wherein you have been paying 45% of your pension as alimony to your former spouse. Your present spouse is the beneficiary under your pension and upon your death will receive a reduced survivor pension. After your death, your present spouse intends to continue paying to your former spouse an amount equal to the alimony. You are concerned with the tax consequences of such payments.
On the basis of the information you have provided us, it seems that the payments will be made on a voluntary or gratuitous basis and as such would neither be income in the hands of the recipient nor deductible by the payer.
Yours truly,
John F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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